II Seminar on International Taxation and Foreign Trade


Sergio André was the academic coordinator of the II Seminar on International Taxation and Foreign Trade. The seminar was held by Brazil’s Tax Administration. In the event, Sergio André spoke in two panels, first about Brazil’s tax treaty policy and later about multilateralism in international taxation.

Tax Reform 2


Brazil’s IFA Branch (ABDF) organized a debate about tax reform on May 8. In this event, Sergio André, Rapporteur of the Rio de Janeiro Tax Reform Commission, and Marcus Lívio Gomes, President of the Commission, spoke about the tax reform proposals and alternatives that can be implemented in this area.

Tax Reform 1


On April 29, Sergio André spoke at a seminar organized by the Institute of Tax Studies, in Belo Horizonte. The main topics of the seminar were the tax and social security reforms.

New Income Tax Regulations


On April 26, CEAD organized the seminar “Law No. 12,973 and the New Income Tax Regulations”. The focus of this seminar was to debate the chances made in the new Income Tax Regulations that are related to Law No. 12,973. The main topics discussed are related to the relation between taxation and the IFRS accounting standards.  The presentations used in the seminar (in Portuguese) are available here.

Taxing Robots?


Sergio André spoke about the tax challenges in the 21st century, with focus on the possibility of a robot tax. To view the presentation (in Portuguese), click here. To watch the seminar, click here.

Seminars on Tax Planning


On April 24 Sergio André participated in two seminars on tax planning, together with Professor Marco Aurélio Greco. The first seminar was organized by the Bar Association in Rio de Janeiro, while the second was organized by the Tax Prosecutors Office (”PGFN”). These seminars marked the release of the books “Tax Planning in Marco Aurélio Greco’s Theory” (“Planejamento Tributário na Obra de Marco Aurélio Greco”), authored by Sergio André Rocha, and “Tax Planning” (“Planejamento Tributário”), authored by Marco Aurélio Greco.

Debates about Tax Planning


On April 24 Sergio André Rocha and Professor Marco Aurélio Greco participated in two debates about tax planning. The first one was organized by Brazil’s bar association in Rio de Janeiro and the other by Brazil’s Tax Litigators’ Office.

New Book: Tax Planning in Marco Aurélio Greco’s Theory


Sergio André’s new book, “Tax Planning in Marco Aurélio Greco’s Theory” (“O Planejamento Tributário na Obra de Marco Aurélio Greco”), has just been released. The book’s focus is to present a descriptive and yet critical analysis of the theory that is the most relevant in Brazil pertaining to the limits of legitimate tax avoidance. During the second semester of 2018, Sergio André and Marco Aurélio met a few times and had long conversations about Greco’s academic career and his theory. These conversations were included in the book. To view the book in full (in Portuguese), click here.